2014-08-15T15:00:08-05:00 2013-09-30 680251243 CAMPBELL TAYLOR & COMPANY 3741 DOUGLAS BLVD SUITE 350 ROSEVILLE CA 95661 990 2012-10-01 680233573 CENTER FOR NATURAL LANDS MANAGEMENT CENT 7607317790 27258 VIA INDUSTRIA NO B TEMECULA CA 925903751 DAVID BRUNNER 7607317790 2014-08-12 1 LINDA L HOUSE CPA P00003225 9169293680 2012 2015-11-30 17:44:51Z DAVID BRUNNER 27258 VIA INDUSTRIA NO B TEMECULA CA 925903751 13564135 0 X WWW.CNLM.ORG X 1990 CA PERPETUAL PROTECTION AND STEWARDSHIP OF LANDS, NATIVE SPECIES AND THEIR HABITATS, ESPECIALLY THOSE NATURAL RESOURCES THAT ARE SENSITIVE, RARE, OR ENDANGERED. 6 5 55 500 0 0 9674246 11171420 981412 1361730 962976 952193 0 78792 11618634 13564135 396623 382140 0 0 2783743 3216186 0 0 165452 2435579 2796681 5615945 6395007 6002689 7169128 103391790 114173226 1849692 2028307 101542098 112144919 X THE MISSION OF THE CENTER FOR NATURAL LANDS MANAGEMENT IS:(A) TO CONSERVE NATIVE SPECIES, THEIR HABITAT AND FUNCTIONING ECOSYSTEMS IN PERPETUITY; (B) TO OWN AND/OR MANAGE LANDS IN AN ECOLOGICALLY BENEFICIAL MANNER CONSISTENT WITH LOCAL, STATE AND FEDERAL ENVIRONMENTAL LAWS AND WITH SCIENCE-BASED STEWARDSHIP; (C) TO PROMOTE THE CONSERVATION VALUES OF SUCH LANDS THROUGH EDUCATION; (D) TO PROMOTE AND FACILITATE USES OF SUCH LANDS BY THE PUBLIC THAT PRESERVE THE CONSERVATION VALUES; AND (E) TO COOPERATE WITH PUBLIC AND PRIVATE ENTITIES IN THEIR EFFORTS TO PROTECT NATIVE SPECIES AND THEIR HABITATS FOR THE PUBLIC BENEFIT. 0 0 4991062 382140 1440522 AS OF SEPTEMBER 30, 2013, THE CENTER FOR NATURAL LANDS MANAGEMENT (CNLM) HAS PERMANENTLY PROTECTED, THROUGH IN-FEE OWNERSHIP AND CONSERVATION EASEMENTS, 32,468.71 ACRES OF LAND AND WETLANDS THAT PROVIDE ASSOCIATED HABITAT FOR AT-RISK SPECIES. PROTECTION AND STEWARDSHIP WERE PROVIDED THROUGH PATROLLING, PUBLIC EDUCATION, CONTROL OF NON-NATIVE VEGETATION, BIOLOGICAL MONITORING, BOUNDARY SECURITY, HABITAT RESTORATION, RESEARCH, AND OTHER ACTIVITIES. THROUGH THIS STEWARDSHIP, CNLM PROTECTED APPROXIMATELY 112 FEDERAL- OR STATE- LISTED OR SPECIAL-STATUS SPECIES, INCLUDING 20 MAMMAL, 24 BIRD, 11 REPTILE, 5 AMPHIBIAN, 5 FISH, 12 INVERTEBRATE, AND 43 PLANT SPECIES. CNLM'S GOAL IS PERPETUAL PROTECTION AND CONSERVATION OF THESE SPECIES AND THEIR HABITATS. TO SUPPORT THESE STEWARDSHIP ACTIVITIES, CNLM MAINTAINED 83 RESTRICTED ACCOUNTS WITH A CUMULATIVE VALUE OF $111,430,573 ON SEPTEMBER 30, 2013, OF WHICH $8,741,140 WAS NEWLY CONTRIBUTED DURING THE FISCAL YEAR. ADDITIONALLY, AT THE CLOSE OF THE FISCAL YEAR, CNLM HELD $33,949,215 IN FUNDS RESTRICTED FOR THE PURPOSE OF FUNDING ADDITIONAL CONSERVATION ACTIVITIES. CNLM ALSO MANAGES CONSERVATION LANDS UNDER CONTRACT WITH OTHERS. DURING THIS REPORTING PERIOD, CNLM MANAGED OVER 4,000 ACRES UNDER CONTRACT IN CALIFORNIA AND WASHINGTON, ALL OF WHICH PROVIDED HABITAT FOR LISTED OR RARE SPECIES OR REPRESENTED SENSITIVE OR RARE HABITAT. IN ADDITION, CNLM PROVIDES A SUITE OF BIOLOGICAL MONITORING, RESTORATION, AND VEGETATION MANAGEMENT SERVICES TO OTHERS TO ENHANCE THE ECOLOGICAL VALUE OF CONSERVATION LANDS OR TO ASSIST IN SPECIES RECOVERY EFFORTS. IN THESE CASES, CNLM HOLDS NO DIRECT REALTY INTEREST BUT THE ORGANIZATION'S EXPERIENCE AND EXPERTISE ARE APPROPRIATE FOR THE HABITAT TYPES AND MANAGEMENT OBJECTIVES.ADDITIONALLY, CNLM PROVIDES SERVICES TO ASSIST OTHERS (SUCH AS CITY AND COUNTY GOVERNMENTS) TO BETTER CALCULATE THE COSTS OF THEIR LONGTERM OR PERPETUAL MANAGEMENT RESPONSIBILITIES OF OPEN SPACE AREAS. APPROXIMATELY 500 REGULAR VOLUNTEERS CONTRIBUTED $89,147 IN LABOR TO FURTHER SUPPORT CNLM'S HABITAT STEWARDSHIP AND RESTORATION EFFORTS. 4991062 1 1 0 0 0 0 1 0 1 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 1 32 0 1 55 1 0 0 0 0 0 0 0 0 0 0 X 6 5 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 CA X X X DAVID BRUNNER 7607317790 27258 VIA INDUSTRIA SUITE B TEMECULA CA 925903751 JAMES HARTER 0.90 X 5963 0 0 H PIKE OLIVER 0.90 X 0 0 0 DAVID IVESTER 0.90 X 0 0 0 CHRIS LEE 0.70 X 0 0 0 DAVID THOREAU 0.70 X 0 0 0 JAMES MOORE JR 0.70 X 0 0 0 DAVID BRUNNER 40.00 X 195167 0 10550 ISABELLA GELMI 40.00 X 79553 0 8604 MELANIE GITTLESON 40.00 X 107748 0 10301 DAVID MONROE 40.00 X 117435 0 3531 JENNIFER GOFORTH 40.00 X 146230 0 605 DEBORAH ROGERS 40.00 X 111620 0 11154 763716 0 44745 5 0 1 0 0 3948181 7223239 6064330 11171420 PROGRAM & SERVICE FEES 813312 1361730 1361730 1361730 952193 952193 LEGAL SETTLEMENTS 999999 78792 78792 78792 13564135 1440522 0 952193 X 382140 382140 406521 20376 384186 1959 2244133 1785189 330448 128496 76572 76572 263773 179825 70896 13052 225187 179134 33159 12894 36483 36483 767588 756939 10649 566 566 125505 83665 41814 26 42742 6072 36670 141562 81787 57127 2648 131755 78183 53572 30136 20735 9401 45374 43005 2369 211426 134540 70509 6377 PRESERVE MGMT FEES 728497 728497 SUPPLIES 456579 454477 2102 OTHER 78468 56498 21970 6395007 4991062 1238493 165452 660089 420451 3596972 1953652 5040 25002 678885 840521 29399 20606 50818431 638333 42503188 50180098 54683168 58600497 1231947 2128828 3102 3571 103391790 114173226 500242 687296 1349450 1341011 1849692 2028307 X -532872 -346258 12709857 16990844 89365113 95500333 101542098 112144919 103391790 114173226 X 7169128 7866375 -4432682 X X 0 1 X 1 1 1 X 2224759 5329316 1458264 9674246 11171420 29858005 1161696 1115261 1155727 981412 1361730 5775826 78792 78792 3386455 6444577 2613991 10655658 12611942 35712623 5000 1000 22800 2500 3000 34300 155111 188886 233469 27709 605175 160111 189886 256269 30209 3000 639475 35073148 39976 15861 896344 953841 952193 2858215 39976 15861 896344 953841 952193 2858215 3426431 6460438 3510335 11609499 13564135 38570838 0.90930 0.92350 0.07410 0.05780 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 90 17118.12 0 1 1 976.00 227437 1 1 28075010 6509245 1243326 33340929 0 102074970 4401217 8767664 2610927 141747 112491177 89449465 7556217 7590353 2386898 134167 102074970 90664504 1080249 -117506 2048123 129659 89449465 83771693 5370030 3800382 2184490 93111 90664504 83032288 1909477 1023319 2120354 73037 83771693 0.00070 0.84830 0.15100 0 0 50075741 50075741 742690 638333 104357 50180098 DEPOSITS 33981 OTHER LIABILITIES 1307030 1341011 X 21510327 7866375 79817 7946192 13564135 0 13564135 6474824 79817 79817 6395007 0 6395007 DESCRIPTION OF HOW ORGANIZATION REPORTS CONSERVATION EASEMENTS: PART II, LINE 9: CNLM PERIODICALLY RECEIVES CONSERVATION EASEMENTS WHICH LIMIT THE ALLOWABLE USES OF THE RELATED PROPERTY TO HABITAT CONSERVATION PURPOSES CONSISTENT WITH CNLM'S MISSION. THESE CONSERVATION EASEMENTS ARISE THROUGH COMPLIANCE BY THIRD PARTIES WITH THE NATURAL RESOURCE REGULATORY PERMITTING PROCESS. ALTHOUGH CNLM RECOGNIZES THAT THE CONSERVATION EASEMENTS THAT IT HOLDS HAVE A SUBSTANTIAL INHERENT MONETARY VALUE, DUE TO STRICT LAND USE AND NATURAL RESOURCE CONDITION RESTRICTIONS, CONSERVATION EASEMENTS RECEIVED BEAR NO POSSIBLE FUTURE FINANCIAL BENEFIT TO CNLM, WHILE EXTANT, AND THEREFORE ARE NOT RECORDED ON CNLM'S STATEMENT OF FINANCIAL POSITION. PART IV, LINE 1B: CNLM PERIODICALLY RECEIVES FUNDS, DIRECTED TO IT BY OR WITH THE APPROVAL OF FEDERAL AND/OR STATE NATURAL RESOURCE REGULATORY AGENCIES, WHICH ARE INTENDED TO BE USED FOR THE ACQUISITION, PROTECTION, MAINTENANCE AND/OR ENHANCEMENT OF LANDS AND HABITATS FOR IMPERILED BIOTA. CNLM MAINTAINS FUNDS IN SEGREGATED ACCOUNTS, MANAGES AND EXPENDS THESE FUNDS ON BEHALF OF AND AT THE DIRECTION OR WITH THE APPROVAL OF THESE AGENCIES. DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: CNLM ENDOWMENT FUNDS ARE USED TO SUPPORT PRESERVE STEWARDSHIP IN PERPETUITY. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE ORGANIZATION MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY OR ASSET IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. ORGANIZATION MANAGEMENT HAS DETERMINED THAT AS OF SEPTEMBER 30, 2013 THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING AUTHORITIES; HOWEVER THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. ORGANIZATIONS MANAGEMENT BELIEVES THEY ARE NO LONGER SUBJECT TO INCOME TAX EXAMINATION FOR YEARS PRIOR TO 2008. 1 UNIVERSITY OF WASHINGTON PO BOX 354115 SEATTLE WA 98195 916001537 16176 PERFORM STUDIES AND SURVEYING TASKS UNDER ARMY COMPATIBLE USE BUFFER AGREEMENT W911SR-06-2-0006 RELATED TO CANDIDATE CONSERVATION AGREEMENT SPECIES INCLUDING STREAKED HORNED LARK, MAZAMA POCKET GOPHER, TAYLOR'S CHECKERSPOT BUTTERFLY AND MARDON SKIPPER. WASHINGTON DEPARTMENT OF FISH AND WILDLIFE 600 CAPITOL WAY N OLYMPIA WA 98501 911632572 299988 PERFORM STUDIES, SURVEYING AND HABITAT RESTORATION TASKS UNDER ARMY COMPATIBLE USE BUFFER AGREEMENT, INCLUDING MAZAMA POCKET GOPHER, TAYLOR'S CHECKERSPOT BUTTERFLY AND MARDON SKIPPER. WASHINGTON DEPARTMENT NATURAL RESOURCES PO BOX 280 CASTLEROCK WA 98611 916012771 51459 PERFORM STUDIES AND SURVEYING TASKS RELATED TO REGIONAL NATIVE SEED PROJECT. EVERGREEN STATE COLLEGE 2700 EVERGREEN PKWY NW OLYMPIA WA 98505 910826533 10000 CONSTRUCT HOOP STRUCTURES FOR NATIVE SEED PROJECT 4 0 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: FUNDS ARE DISBURSED ONLY AFTER DELIVERABLES ARE RECEIVED AND VERIFIED. X 1 0 X X X 0 0 0 0 0 0 0 0 0 DAVID BRUNNER 195167 0 0 0 0 0 0 0 10550 0 205717 0 0 0 PART I, LINE 1B A STIPEND (NOT TO EXCEED $3,496 IN TAX YEAR 2012) IS PAID TO CNLM EMPLOYEES, FOR WHOM CNLM DOES NOT PROVIDE WORKSPACE AND WHO ARE REQUIRED TO TELECOMMUTE, TO HELP DEFRAY ASSOCIATED COSTS. THE AMOUNTS PAID ARE STANDARD (FIXED) ACROSS ALL ELIGIBLE EMPLOYEES AND INCLUDED AS TAXABLE COMPENSATION REPORTED ON IRS FORM W-2. THE EXECUTIVE DIRECTOR DOES NOT RECEIVE THIS STIPEND. JAMES HARTER CNLM BOARD DIRECTOR 8198 CONTRACT BETWEEN JAMES HARTER AND CNLM TO PROVIDE PROJECT MANAGMENT SERVICES FOR ACQUISITION OF CONSERVATION PROPERTY. 0 X 3 6055000 COMPARABLE SALES X FOOD AND SUPPLIES FOR CONFERENCE 1 9330 FAIR VALUE 0 0 1 0 FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11 PRIOR TO SUBMISSION, THIS FORM 990 WAS REVIEWED AND APPROVED BY THE FULL AUDIT COMMITTEE OF THE BOARD OF DIRECTORS AND PROVIDED TO THE FULL BOARD OF DIRECTORS FOR REVIEW AND COMMENT. FORM 990, PART VI, SECTION B, LINE 12C AT EACH MEETING OF THE BOARD OF DIRECTORS, AT LEAST QUARTERLY, THE CHAIRMAN REMINDS DIRECTORS AND MANAGERS OF THEIR DUTY AND OBLIGATION TO DISCLOSE ANY CONFLICT OF INTEREST, APPARENT OR ACTUAL. CONFLICTED DIRECTORS AND STAFF ARE INSTRUCTED TO RECUSE THEMSELVES FROM DECISION MAKING AND MANAGEMENT ACTIVITIES REGARDING THE CONFLICTED SITUATION AND ARE REMINDED THAT DOING SO IS A CONDITION OF CONTINUED ASSOCIATION WITH THE ORGANIZATION. AT EACH STAFF MEETING REVIEWING NEW AND/OR ONGOING PROJECTS THE EXECUTIVE DIRECTOR (OR MANAGER LEADING THE MEETING IN THE EXECUTIVE DIRECTOR'S ABSENCE) REMINDS STAFF OF THEIR DUTY AND OBLIGATION TO DISCLOSE CONFLICTS OF INTEREST, APPARENT OR ACTUAL, AND CONFLICTED STAFF MEMBERS ARE REMOVED FROM ANY FURTHER PROJECT INVOLVEMENT; FAITHFUL DISCLOSURE IS A CONDITION OF CONTINUED ASSOCIATION WITH THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS SETS THE COMPENSATION PACKAGES FOR THE PRESIDENT/EXECUTIVE DIRECTOR AND CHIEF FINANCIAL OFFICER. WHEN CONSIDERING THESE COMPENSATION PACKAGES THE BOARD REVIEWS COMPENSATION FOR SIMILAR POSITIONS WITHIN COMPARABLE NON-PROFIT ORGANIZATIONS BASED ON REVENUES, EXPENSES AND ASSETS UNDER MANAGEMENT, DERIVED FROM FORM 990S, AND DOCUMENTS ITS DELIBERATIONS AND DECISIONS BY COMPLETING A REBUTTABLE PRESUMPTION CHECKLIST FOR EACH. THE PRESIDENT/EXECUTIVE DIRECTOR IS CHARGED WITH SETTING COMPENSATION FOR ALL OTHER EMPLOYEES. THESE COMPENSATION PACKAGES ARE REVIEWED FOR REASONABLENESS BY COMPARISON WITH PUBLISHED NATIONAL AND REGIONAL COMPENSATION SURVEYS OF SIMILAR ORGANIZATIONS AND POSITIONS. THE BOARD OF DIRECTORS APPROVES THE COMPENSATION PACKAGES BEFORE THE EFFECTIVE DATE OF ANY CHANGE IN COMPENSATION THROUGH THE ANNUAL BUDGET PROCESS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST, THESE DOCUMENTS ARE ALSO POSTED ON THE ORGANIZATION'S WEBSITE. OTHER FEES FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 8,574. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,574. CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 756,939. MANAGEMENT AND GENERAL EXPENSES 2,075. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 759,014. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: SEE NOTE BELOW FOR FURTHER EXPLANATION -4,432,682. FORM 990, PART X11, LINE 2C THERE HAVE BEEN NO CHANGES FROM PRIOR YEAR. EQUITY TRANSFER FORM 990, PART X1, LINE 9 DURING 2013, THE ORGANIZATION TRANSFERRED $4,432,682 OF RESTRICTED ($2,449,500 FROM PERMANENTLY RESTRICTED AND $1,983,182 FROM TEMPORARILY RESTRICTED) FUNDS, INCLUDING ALL RELATED OBLIGATIONS, TO OTHER ORGANIZATIONS. OF THIS AMOUNT $1,500,000 IN PERMANENTLY RESTRICTED AND $1,829,760 IN TEMPORARILY RESTRICTED FUNDS WERE TRANSFERRED TO A STATE AGENCY THROUGH A CY PRES PROCEEDING COURT ORDER. ADDITIONALLY OF THIS AMOUNT $949,500 IN PERMANENTLY RESTRICTED AND $153,422 IN TEMPORARILY RESTRICTED WERE TRANSFERRED THROUGH A RESOURCE AGENCY-APPROVED ASSIGNMENT AND ASSUMPTION AGREEMENT TO ANOTHER LAND CONSERVATION ORGANIZATION.